https://www.taxtmi.com/caselaws?id=81209 Refund limitation in provisional assessment cases runs from the date duty is adjusted on finalisation, because provisional assessment is treated as an integrated process for all purposes. The Tribunal held that valuation and classification cannot be separated when determining limitation for a refund claim, and rejected the argument that provisional assessment confined to valuation would not cover refund based on rate of duty or classification. Applying the majority view in the cited precedent, it concluded that the refund claims were not time-barred and the assessee was entitled to refund. en-us Wed, 16 Jan 1991 00:00:00 +0530 Thu, 23 Jun 2011 11:08:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81209 Refund limitation in provisional assessment cases runs from the date duty is adjusted on finalisation, because provisional assessment is treated as an integrated process for all purposes. The Tribunal held that valuation and classification cannot be separated when determining limitation for a refund claim, and rejected the argument that provisional assessment confined to valuation would not cover refund based on rate of duty or classification. Applying the majority view in the cited precedent, it concluded that the refund claims were not time-barred and the assessee was entitled to refund. Case-Laws Central Excise Wed, 16 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81209